This report discusses the concept of materiality and analytical procedure in auditing and assurance. It includes a case study on Cloud 9 Pty Ltd and a research question on executive compensation in Australian mining companies. The report covers topics such as planning materiality, analytical procedure, business risks, and specific areas that require special emphasis. It also provides insights into the remuneration structure of Altura Mining, BHP Billiton, and Rio Tinto Plc.